-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HlrCJe3PndVkOdoHQ5hUe5WNsqklxLa4Pf72hE42SGo8sQIeLR237osJ6pHHRexR 1gIAL8uXNQoMYW0A4NjajA== 0001169232-08-001240.txt : 20080505 0001169232-08-001240.hdr.sgml : 20080505 20080305162324 ACCESSION NUMBER: 0001169232-08-001240 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080305 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PAID INC CENTRAL INDEX KEY: 0001017655 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 731479833 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4 BRUSSELS STREET STREET 2: SUITE 220 CITY: WORCESTER STATE: MA ZIP: 01610 BUSINESS PHONE: 5166254040 MAIL ADDRESS: STREET 1: 7633 EAST 63RD PL STREET 2: SUITE 220 CITY: TULSA STATE: OK ZIP: 74133 FORMER COMPANY: FORMER CONFORMED NAME: SALES ONLINE DIRECT INC DATE OF NAME CHANGE: 19990525 FORMER COMPANY: FORMER CONFORMED NAME: SECURITIES RESOLUTION ADVISORS INC DATE OF NAME CHANGE: 19980814 FORMER COMPANY: FORMER CONFORMED NAME: ROSE INTERNATIONAL LTD DATE OF NAME CHANGE: 19960627 CORRESP 1 filename1.htm

MIRICK O’CONNELL

Attorneys at Law

________________________

Mirick, O’Connell, DeMallie & Lougee, LLP

 

Direct Line (508) 929-1622

Direct Fax (508) 463-1395

marefolo@modl.com

 

March 5, 2008

VIA EDGAR

Mr. William Choi

Branch Chief

Division of Corporate Finance

U.S. Securities and Exchange Commission

Washington, DC 20549-0404

 

Re:

Paid, Inc.

Form 10-KSB for the Fiscal Year Ended December 31, 2006

Filed April 4, 2007

File No. 0-28720

 

 

Dear Mr. Choi:

 

This Firm serves as counsel to Paid, Inc. By letter dated February 19, 2008, you provided additional comments to Paid, Inc. and requested a response within 10 business days, or asked us to provide a date when Paid, Inc. will expect to respond. We have communicated with Mr. Andrew Blume, and based on that call, we confirm in writing that we expect to respond on or around March 13, 2008. Thank you for your attention to this matter.

 

Very truly yours,

 

/s/ Michael A. Refolo

 

Michael A. Refolo

 

 

 

 

 

 

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